Russell County Child Advocacy Ctr

Nonprofit profile at a glance

EIN
582352811
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Phenix City, AL, USA
Phone
3342974962
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Abuse, Prevention

Official website

Reported finances

Revenue
$423,798
Expenses
$476,774
Assets
$547,683
Liabilities
$25,845

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • LYNN HAMMOCK (EXECUTIVE DIRECTOR)
  • GREG ALLMENDINGER (President & CEO)
  • MICHELLE SPIVEY (Vice President)

Highest reported compensation

  • LYNN HAMMOCK (EXECUTIVE DIRECTOR): $97,209 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

During the 2023-2024 fiscal year, the child advocacy center provided services to thousands in our community via the child advocacy, keep and stars programs.the child advocacy program staff provides forensic interviews regarding allegations of sexual abuse, severe physical abuse and neglect, and/or being witness to violence. Of the clients served, 61% were female and 39x% were male. In addition, 18% were under the age of six and 48% were between the ages of 7 and 12, and 34% were between 13 and 18. The agency conducts medical exams at its office in its on-site medical room by a certified sexual assault nurse examiner, trained specifically to perform medical exams of child abuse victims for potential criminal prosecution. Our school based prevention program, "keep" (kids engaged in education and prevention), provides age appropriate personal safety and psycho-education about abuse to 5,536 students during the fiscal year. Child abuse and mandated reporter training is also provided to hun

What it reported doing in 2024

During the current year, the Prevention Program provided educational services to students, professionals, and parents within the Russell County and Phenix City school systems. Through these efforts, approximately 5536 individuals in our community were reached. The Child Advocacy Program conducted 156 forensic interviews, along with 9 extended forensic interviews, and facilitated 6 sexual assault examinations. 629 counseling sessions were provided to children and their non-offending family members. Our STARS Program is an intensive outpatient therapeutic program designed for youth who have been adjudicated for sexual behavior issues. The program is facilitated by a licensed therapist certified by the State of Alabama to provide specialized treatment for these behaviors and is supervised by the Executive Director. The program includes both individual and group therapy, typically spanning a period of 12 to 18 months.

Operating model

Revenue model
Grant-funded. 80% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 87
  • Accountability: 95
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.9%; rating input score 89
  • Program expense ratio: 78.9%; rating input score 79
  • Fundraising efficiency: $8.05 raised per $1 spent on fundraising; rating input score 33; 33rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 27th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -12.5%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 1.15; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 20.4%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 2.3% per year; rating input score 100; 41st percentile among comparable filings
  • Revenue growth: 1.4% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 2.3% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 88.9% of revenue deployed · 78.9% of spending went to programs
  • Governance: 14 of 14 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $376K in reported program spending
  • Leadership: top reported pay $97K · 15 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 33/100.
  • High — Sustainability: Operating margin scored 20/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.